We have an app offering subscriptions, we have not launched yet and we have a doubt regarding how apple fees and taxes (VAT) is calculated to obtain our net income. Imagine that we charge 100€ fee subscription then, the apple fee 30% is calculated straight over the 100€ or after deducting VAT (21% in our case)? Example1 : 100€ gross subscription 30€ apple fee 21€ VAT 49€ Net income Example 2 100€ gross subscription 21€ VAT 79€ difference and here we apply the 30% apple comission equals 23,7€apple fee 55,3€ Net income Or it is even a different scenario? Many thanks

Trying to understand both addendums, I do not see which is the advantage of the second one (storekit external purchase link) vs the Alternative terms addendum in case you just want to link out. If you have a subscription based business model the fees within the alternative terms addendum is lower, therefore don´t see why a company would sign the store kit external purchase link in order to pay higher fees. Could somebody give me some light? Is there anything you need to comply for the Alternative Terms Addendum that you do not need for the Storekit External Purchase Link entitlement addendum?